Warianty tytułu
Języki publikacji
Abstrakty
A partnership limited by shares (PLbS) is a hybrid that combines the characteristics of both a limited partnership and a joint stock company. While a partnership is usually a so-called pass-through tax entity, a corporation is subject to tax. Therefore, the income of an incorporated company is taxed twice, first at the corporate level and again at the shareholder level. In order to answer the question whether a partnership limited by shares shall be subject to tax, this paper discusses the reason for the corporate income tax. Furthermore, different tax regimes for the PLbS are considered, paying particular attention to the German tax provisions and the tax law amendments in Poland. For the purpose of better understanding the tax impact, this paper analyses the popularity of the PLbS in Germany and Poland with a focus on the tax burden and liability. (original abstract)
Rocznik
Numer
Strony
107--120
Opis fizyczny
Twórcy
autor
- Berlin School of Economics and Law
Bibliografia
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171341821